Accumulated other comprehensive income:

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Accumulated other comprehensive income (AOCI) represents the portion of equity that includes unrealized gains or losses on available-for-sale securities, foreign currency translation adjustments, and certain pension adjustments. It is not a liability but a component of equity. AOCI might include prior service cost, which is the cost of retroactive changes to pension benefits provided to employees that are not related to current-period service. Accumulated pension expense is not a component of AOCI but rather a component of the pension liability or asset that reflects the cumulative effect of past pension-related events, such as changes in benefit or assumption changes, that impact the pension plan's funded status. AOCI is reported in the statement of comprehensive income, which reports all changes in equity during the period, except those resulting from investments by owners and distributions to owners.

Accumulated Other Comprehensive Income